James Edward Maule

James Edward Maule is a professor of law at Villanova University School of Law where he teaches basic federal income tax, partnership taxation, business entity taxation, and decedents' estates and trusts, and he has taught other tax courses and several computer-related law courses. He has written 14 BNA Tax Management portfolios, including the full set of tax law overview portfolios. He has written several other books, including one on the first amendment, numerous book and treatise chapters, and a multitude of journal articles, columns, letters to the editor, and newspaper articles. He has developed numerous versions of unpublished course materials in both print and digital format, together with continuing education booklets. He has participated in dozens of continuing legal education programs.

Prof. Maule has worked on tax and digital technology development projects. He has published a variety of web-based materials, in tax and other areas of the law. He owns TaxJEM, Inc., a provider of internet-based tax education programs, and JEMBook Publishing Co.

Prof. Maule is a member of the BNA Tax Management Advisory Board. He has served on several other editorial advisory boards. He is a recipient of the BNA Tax Management, Inc. Distinguished Author Award, and has been selected for inclusion in biographical encyclopedias.

Prof. Maule is a member of the Section of Taxation of the American Bar Association, and several of its committees. He serves as a Recent Developments Editor for the Tax Lawyer. Prof. Maule formerly was a law professor at the Dickinson School of Law, an attorney-advisor to the Hon. Herbert L. Chabot of the United States Tax Court, and an attorney-advisor in the Legislation and Regulations Division of the Office of Chief Counsel to the Internal Revenue Service.

Prof. Maule earned his LL.M. (Taxation) with highest honors from George Washington University National Law Center. He earned his J.D. cum laude from Villanova University School of Law, where he served as case and comment editor of the law review and was the recipient of several academic awards. He earned his B.S. cum laude from the University of Pennsylvania Wharton School.

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CALI Lessons

Lesson Title CALI Topic(s)
Tax Lessons
Basic Federal Income Taxation: Gross Income: Realization Concepts in Gross Income
Basic Federal Income Taxation: Gross Income: The Taxability of Employment Connected Payments: Fringe Benefits, Meals and Lodging, Unemployment Compensation, and Social Security Benefits
Basic Federal Income Taxation: Gross Income: Annuities and Life Insurance Proceeds
Basic Federal Income Taxation: Gross Income: Damages and Related Receipts
Basic Federal Income Taxation: Gross Income: Claim of Right Doctrine
Basic Federal Income Taxation: Gross Income: Gifts, Bequests, Prizes, and Donative Cancellations of Indebtedness
Basic Federal Income Taxation: Gross Income: Scholarships
Basic Federal Income Taxation: Gross Income: Indirect Transfers for Services
Basic Federal Income Taxation: Gross Income: Exclusion of Interest on Certain United States Savings Bonds
Basic Federal Income Taxation: Gross Income: Receipt of Property as Compensation
Basic Federal Income Taxation: Deductions: Trade or Business Deductions
Basic Federal Income Taxation: Deductions: Deductions for Taxes
Basic Federal Income Taxation: Deductions: Reasonable Compensation, Miscellaneous Business Deductions, and Business Losses
Basic Federal Income Taxation: Deductions: Interest Deductions
Basic Federal Income Taxation: Deductions: Traveling Expenses
Basic Federal Income Taxation: Deductions: Below Market Loans
Basic Federal Income Taxation: Deductions: Education Expenses
Basic Federal Income Taxation: Deductions: Personal Casualty Loss Deduction: Computation, Limitations
Basic Federal Income Taxation: Deductions: Basic Depreciation, ACRS, and MACRS Concepts